| 摘要: | 近年來隨著資訊科技發展快速及國際化的趨勢，加上金融科技監督管理環境、資訊透明化的需求，人壽保險公司為了因應國際會計準則IFRS 17將在2026年開始實施，必須將系統進行大規模的轉換，以符合IFRS 17準則之財務報表及揭露，這也是全球各保險公司的重大事件。
本研究是採取單一個案研究法，以人壽保險業M公司為研究對象，藉由參與並觀察專案執行過程以蒐集相關資料。新舊系統透過ETL方式讓資料具有一致性，並利用資料倉儲的方式集中管理並整合來自於大量來源的大量資料。但個案公司面臨只有固定的資料傳輸時間點，因此讓各個系統抓取資料的時間有所限制。
本研究結果發現，在導入系統的過程中，將個案公司的財務面、使用者操作面、系統面以及維護面做了大幅度的改善，進而提高企業的成長性和經營效率，也讓資訊人員擁有新的專業技能。此外，本專案範圍包含不同專案、部門和顧問，需要有良好的溝通管理，專案成員有明確負責的項目和執行範圍，還需要包含規劃的考量、執行過程、系統解決方案優劣、資料整合及運算效能的確保等，能避免無謂成本時間的浪費。
;In recent years, with the fast development of information technology and the trend of internationalization, coupled with the financial technology supervision and management environment, information transparency requirements require financial companies to comply with the international accounting standards IFRS 17 , which will be implemented in 2026. Life insurance companies inevitably must carry out a large-scale transformation of their information systems to comply with IFRS 17 financial statements and disclosure. It is a major task for insurance companies around the world.
This study uses the case study method to collect relevant information by participating in and observing the project execution processes of life insurance company M. The new systems provide data consistency with the old systems by integration through ETL and use data warehousing to centrally manage and integrate large amounts of data from various sources. However, the case company faces only fixed data transmission time points, so the time for each system to capture data is limited.
The results of this study show that, in the process of implementing the new system, the financial operations, user interface, system and maintenance of the case company have been greatly improved, thus enhancing the growth and operating efficiency of the company, and also enabling IT staff to have new professional skills. In addition, the project scope includes different projects, departments, and consultants, making good communication management critical. The clarity of project members’ duties in the project and implementation scope are important. Other issues to be considered include planning consideration, implementation processes, system solution quality, information integration, thus ensuring operation efficiency the new systems and containment of the cost and implementation time. |
